房地产企业会计处理(成本、费用类会计科目核算)（Accounting treatment of real estate enterprises (accounting for costs and expenses)）.doc

房地产企业会计处理(成本、费用类会计科目核算)（Accounting treatment of real estate enterprises (accounting for costs and expenses)） The accounting treatment of real estate enterprises (cost, cost accounting accounting) (1) the cost of development: if we can determine the accounting object, directly included in the development costs, mainly including: Compensation for land expropriation and demolition (land acquisition fee, land tax, labor costs); preliminary engineering costs (planning, design, project feasibility study, hydrology, geology, surveying and mapping, three in one); infrastructure costs (residential road construction, water supply, electricity, gas, sewage, drainage, communications, lighting, sanitation, afforestation); construction and installation fees (paid to the contractor of the construction and installation costs); public facilities fees (neighborhood, police stations, kindergartens, fire protection, boiler room, water tower, Zihangjupeng, public toilet and other infrastructure spending), set up land development and facilities development housing development set of two details. Can be set three levels of detail accounts according to the above six The cost of land development costs: The development cost of land development by: Bank deposit (or accounts payable: XX) The allocation of indirect costs of development The development cost of land development by: Credit: the development of indirect costs Transfer of land development costs Borrow: development costs -- housing development The development cost of land development loans. The development of facilities Formula: The cost of a product development budget withholding facilities development fee = the product development (or cost) * facilities withholding rate Facilities fee withholding rate = the facilities budget cost (or plan cost) / should bear the estimated cost of the facilities for the development of products (or cost) The costs of the facilities (occupied construction sites) Borrow: development costs - facilities d